Attachment 2
CAPITAL ASSETS/ AVAILABLE
TOTAL ACTUAL ACTUAL TOTAL NON-SPENDABLE/ (UNRESTRICTED) FUND FY 2024-25 FY 2024-25 FUND RESTRICTED/ FUND
BALANCE REVENUES EXPENDITURES TRANSFERS TRANSFERS BALANCE COMMITTED/ BALANCE AS OF 7/1/2024 9 MONTHS 9 MONTHS IN OUT AS OF 3/31/25 ASSIGNED* AS OF 3/31/25* 001 GENERAL FUND 61,477,746 $ 17,913,010 $ (44,321,787) $ - $ (5,750,000)$ 29,318,969 $ (118,393) $ 29,200,576$ 002 EMID 2,396,710$ 25,817,539 $ (138,856) $ - $ - $ 28,075,393$ - $ 28,075,393$ 003 RECREATION -$ 1,853,204$ (2,025,753) $ - $ - $ (172,549)$ (172,549) $ GENERAL FUND (001-003) 63,874,456$ 45,583,753 $ (46,486,396) $ - $ (5,750,000)$ 57,221,813 $ (118,393) $ 57,103,420$ 005 GENERAL FUND - COMMUNITY BENEFITS PROGRAM 1,116,780 $ 35,892 $ (143,706)$ - $ - $ 1,008,966$ - $ 1,008,966$ 006 GENERAL FUND - DARE 43,656 $ 1,484 $ - $ - $ - $ 45,140$ - $ 45,140$ 007 GENERAL FUND - SOLAR INCENTIVE GRANT PROGRAM 52,502 $ 1,771 $ (2,000) $ - $ - $ 52,273$ - $ 52,273$ 008 GENERAL FUND - RENTAL ASSISTANCE PROGRAM 64,710 $ 2,200 $ - $ - $ - $ 66,910$ - $ 66,910$ 009 GENERAL FUND - ASSET SEIZURE/FORFEITURE 25,998 $ 17,235 $ - $ - $ - $ 43,233$ - $ 43,233$ 010 GENERAL FUND - PENSION STABILIZATION 98,869 $ 3,362 $ - $ - $ - $ 102,231$ - $ 102,231$ 011 GENERAL FUND - FACILITIES REPLACEMENT 2,588,919 $ 88,030 $ - $ - $ - $ 2,676,949$ - $ 2,676,949$ 012 GENERAL FUND - SUSTAINABLE FOSTER CITY 263,605 $ 13,100 $ (3,615) $ 50,000 $ - $ 323,090$ - $ 323,090$ TOTAL ALL GENERAL FUND (FUNDS 001-009) 68,129,495 $ 45,746,827 $ (46,635,717) $ 50,000 $ (5,750,000)$ 61,540,605 $ (118,393) $ 61,422,212$
SPECIAL REVENUE FUNDS
101 TRAFFIC SAFETY 6,279 $ 30,479 $ (30,000) $ - $ - $ 6,758$ - $ 6,758$ 102 MEASURE "A" 5,212,616 $ 793,840 $ (1,343,298)$ - $ - $ 4,663,158$ (3,308,856) $ 1,354,302 $ 103 GAS TAX 533,373 $ 685,700 $ (456,800) $ - $ - $ 762,273$ (499,950) $ 262,323 $ 104 PARK-IN-LIEU FEES 3,036,716 $ 92,725 $ (745,000)$ - $ - $ 2,384,441$ - $ 2,384,441$ 105 MEASURE "M" - $ - $ - $ - $ - $ - $ - $ - $ 108 SLESF/COPS GRANT - $ 181,577$ (181,577) $ - $ - $ - $ - $ - $ 114 CALOPPS 656,709 $ 416,558 $ (390,845) $ - $ - $ 682,422$ - $ 682,422$ 116 FOSTER CITY FOUNDATION 388,237 $ 24,729 $ (63,588) $ - $ - $ 349,378$ (250) $ 349,128$ 119 SB 1 ROAD MAINTENANCE AND REHAB 1,793,579 $ 604,541 $ - $ - $ - $ 2,398,120$ (1,200,000) $ 1,198,120 $ 122 HOUSING SUCCESSOR-LMIHF 2,561,517$ 132,277 $ (51,752) $ - $ - $ 2,642,042$ - $ 2,642,042$ 124 FC AFFORDABLE HOUSING FUND 4,733,651$ 24,344 $ - $ - $ - $ 4,757,995$ - $ 4,757,995$ 128 GENERAL PLAN MAINTENANCE 2,287,171$ 1,071,586 $ (166,833) $ - $ - $ 3,191,924$ - $ 3,191,924$ 129 CONSTRUCTION AND DEMO RECYCLING 772,718$ 82,078 $ (46,804) $ - $ (50,000)$ 757,992 $ - $ 757,992$ 130 TECHNOLOGY MAINTENANCE 209,928$ 172,549 $ (75,457) $ - $ - $ 307,020$ - $ 307,020$ 131 SB 1186 47,249$ 8,391 $ (218) $ - $ - $ 55,422$ - $ 55,422$ 132 SMIP FEE 5,801$ 1,134 $ - $ - $ - $ 6,935$ - $ 6,935$ 133 CRV GRANT FUND 11,115$ 8,836 $ (5,245) $ - $ - $ 14,706$ - $ 14,706$ 134 CURBSIDE RECLYCLING 278,024$ 9,454 $ - $ - $ - $ 287,478$ - $ 287,478$ 135 GREEN BUILDING FEE 7,675$ 601 $ - $ - $ - $ 8,276$ - $ 8,276$ 136 MEASURE W 1,471,549$ 290,854 $ - $ - $ - $ 1,762,403$ (1,575,000) $ 187,403 $ 137 COMMERCIAL LINKAGE FEE 5,467,173 $ 185,780 $ - $ - $ - $ 5,652,953$ - $ 5,652,953$ 138 TENANT RELOCATION ASSISTANCE 244,933 $ 8,328 $ - $ - $ - $ 253,261$ - $ 253,261$ 139 WORKFORCE HOUSING - $ 507,214$ (186,058) $ - $ - $ 321,156$ - $ 321,156$ 140 EQUIPMENT REPLACEMENT-WORKFORCE HOUSING 45,995 $ 18,364 $ - $ - $ - $ 64,359$ - $ 64,359$ 141 SB 1383 IMPLEMENTATION 83,354 $ 2,666 $ (39,000)$ - $ - $ 47,020$ - $ 47,020$ 142 PARK FACILITIES IMPACT FEE 568,798$ 11,420 $ (560,300)$ - $ - $ 19,918$ - $ 19,918$ 143 PUBLIC SAFETY IMPACT FEE 61,579$ 2,094 $ - $ - $ - $ 63,673$ - $ 63,673$ 144 TRANSPORTATION IMPACT FEE 192,840$ 6,557 $ - $ - $ - $ 199,397$ - $ 199,397$ 145 LOCAL HOUSING TRUST -$ - $ - $ - $ - $ - $ - $ - $ TOTAL SPECIAL REVENUE FUNDS 30,678,578 $ 5,374,676 $ (4,342,775) $ - $ (50,000)$ 31,660,479$ (6,584,056) $ 25,076,423 $
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT
CHANGE IN FUND BALANCES
FOR THE NINE MONTHS ENDED MARCH 31, 2025
Attachment 2
CAPITAL ASSETS/ AVAILABLE
TOTAL ACTUAL ACTUAL TOTAL NON-SPENDABLE/ (UNRESTRICTED) FUND FY 2024-25 FY 2024-25 FUND RESTRICTED/ FUND
BALANCE REVENUES EXPENDITURES TRANSFERS TRANSFERS BALANCE COMMITTED/ BALANCE AS OF 7/1/2024 9 MONTHS 9 MONTHS IN OUT AS OF 3/31/25 ASSIGNED* AS OF 3/31/25*
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT
CHANGE IN FUND BALANCES
FOR THE NINE MONTHS ENDED MARCH 31, 2025
DEBT SERVICE FUNDS
230 LEVEE DEBT SERVICE FUND 4,566,590 $ 3,053,068 $ (3,901,913) $ - $ - $ 3,717,745$ - $ 3,717,745$ 231 LEVEE DEBT SERVICE FUND -2023 GO BONDS 122,454 $ 164,861 $ (212,100) $ - $ - $ 75,215$ - $ 75,215$
CAPITAL PROJECTS FUNDS
301 CIP PROJECTS-CITY 81,963,287 $ 3,614,284 $ (7,658,962) $ 5,750,000 $ (3,490,558) $ 80,178,051 $ (61,195,717) $ 18,982,334 $ 326 CAPITAL ASSET ACQUISITION AND REPLACEMENT FUND 4,735,436$ 1,100,303 $ - $ 3,490,558$ - $ 9,326,297$ - $ 9,326,297$ 327 LEVEE PROJECT FUND 2,902,546$ 155,167 $ (148,612) $ 13,737 $ - $ 2,922,838$ (1,969,967) $ 952,871 $ 328 LEVEE PROJECT FUND - 2023 GO Bonds 13,737$ - $ (13,737)$ - $ - $ - $ - $ TOTAL CAPITAL PROJECTS FUNDS 89,615,006 $ 4,869,754 $ (7,821,311) $ 9,254,295 $ (3,490,558) $ 92,427,186 $ (63,165,684) $ 29,261,502 $
ENTERPRISE FUNDS
401 WATER REVENUE 11,976,757 $ 12,668,524 $ (12,674,335) $ - $ (1,000,000)$ 10,970,946 $ (782,143) $ 10,188,803$ 405 CIP-WATER 30,014,272 $ - $ (2,933,051)$ 1,000,000 $ - $ 28,081,221$ (22,646,946) $ 5,434,275 $ 408 WATER EQUIPMENT REPLACEMENT 4,461,553 $ 342,575 $ (31,353) $ - $ - $ 4,772,775$ (140,928) $ 4,631,847 $ 409 WATER CONNECTION FEES 156,059 $ 85,142 $ - $ - $ - $ 241,201$ (100,000) $ 141,201 $ 451 WASTEWATER REVENUE 27,401,539 $ 16,395,360 $ (5,565,546) $ (13,567,053) $ 24,664,300 $ - $ 24,664,300$ 453 WASTEWATER RATE STABLIZATION 2,000,000 $ - $ - $ 2,091,650$ (2,091,650) $ 2,000,000 $ - $ 2,000,000$ 454 SM-FC PUBLIC FINANCING AUTHORITY LOAN (37,638,449) $ - $ (2,084,250)$ 2,091,650 $ - $ (37,631,049)$ - $ (37,631,049)$ 455 CIP-WASTEWATER 167,404,052 $ - $ (7,991,087)$ 7,600,000 $ - $ 167,012,965$ (194,848,642)$ (27,835,677) $ 456 WASTEWATER PLANT EXPANSION - $ 2,853$ - $ - $ - $ 2,853$ - $ 2,853$ 458 WASTEWATER EQUIPMENT REPLACEMENT 4,186,232 $ 346,676 $ (128,553) $ - $ - $ 4,404,355$ (1,337,422) $ 3,066,933 $ 459 WASTEWATER NOTES/WIFIA LOAN (52,228,870) $ 2,300,321 $ (3,870,073) $ 3,875,403 $ - $ (49,923,219)$ - $ (49,923,219)$ 460 WASTEWATER CONNECTION FEES 363,545 $ 268,498 $ - $ - $ - $ 632,043$ - $ 632,043$ 461 STATE REVOLVING LOAN FUND - $ - $ - $ - $ - $ - $ - $ - $ TOTAL ENTERPRISE FUNDS 158,096,690 $ 32,409,949 $ (35,278,248) $ 16,658,703 $ (16,658,703) $ 155,228,391 $ (219,856,081) $ (64,627,690) $
INTERNAL SERVICE FUNDS
501 VEHICLE RENTAL FUND 8,706,834 $ 1,866,897 $ (959,399) $ - $ - $ 9,614,332$ (2,041,370) $ 7,572,962 $ 502 EQUIPMENT REPLACEMENT FUND 9,436,415 $ 762,405 $ (324,059) $ - $ - $ 9,874,761$ (2,212,554) $ 7,662,207 $ 503 SELF INSURANCE FUND 1,056,004 $ 1,575,913 $ (1,670,768) $ - $ - $ 961,149$ - $ 961,149$ 504 INFORMATION TECHNOLOGY 6,714,193 $ 2,316,574 $ (1,997,710) $ - $ - $ 7,033,057$ - $ 7,033,057$ 505 BUILDING MAINTENANCE 9,576,186 $ 3,012,869 $ (1,841,369) $ - $ - $ 10,747,686$ (1,861,400) $ 8,886,286 $ 507 LONGEVITY RECOGNITION PLAN 2,824,490 $ 262,409 $ (163,228) $ - $ - $ 2,923,671$ - $ 2,923,671$ 508 PEMHCA FUND 6,662,683 $ 418,489 $ (440,669) $ - $ - $ 6,640,503$ - $ 6,640,503$ 509 COMPENSATED ABSENCES FUND 4,075,218 $ 136,678 $ (153,016) $ - $ - $ 4,058,880$ - $ 4,058,880$ TOTAL INTERNAL SERVICE FUNDS 49,052,022 $ 10,352,234 $ (7,550,218) $ - $ - $ 51,854,038$ (6,115,324) $ 45,738,714 $
FIDUCIARY FUND
604 SUCCESSOR AGENCY (385,059) $ 302,639 $ (10,389) $ - $ - $ (92,809)$ - $ (92,809)$ 608 SMC FIRE -$ 71,904$ (68,499) $ - $ - $ 3,405$ - $ 3,405$ TOTAL CITY / EMID FUNDS 399,875,776 $ 102,345,912 $ (105,821,170) $ 25,962,998 $ (25,949,261) $ 396,414,255 $ (295,839,538) $ 100,574,717 $ 13,737$
* Available Balance excludes Capital Assets and Non-Spendable, Restricted, Committed, and/or Assigned Funds, including Prepayments, Inventory, Garbage Stabilization Reserve, unrealized investment gains, and unspent funds for previously approved CIP projects.